Mexico ISN tax 2026
The Impuesto Sobre Nómina (ISN) is a state-level payroll tax applied to employers in Mexico. Each state sets its own rate, and the tax applies to total payroll, including salaries, bonuses, and certain benefits.
Because ISN varies by location, companies must ensure they apply the correct rate based on where employees are located.
What Changed for ISN Tax in 2026?
According to the 2026 fiscal package, several states have increased ISN rates, generally ranging between 2% and 4.25%.
| State | ISN 2025 | ISN 2026 |
| Baja California | 3.00% | 4.25% |
| Mexico City | 3.00% | 4.00% |
| Nuevo León | 3.00% | 3.00% |
| Jalisco | 3.00% | 3.00% |
| Estado de México | 3.00% | 3.00% |
| Querétaro | 3.00% | 3.00% |
| Yucatán | 2.50% | 3.00% |
| Chihuahua | 2.50% | 3.00% |
| Campeche | 2.00% | 2.00% – 3.00% |
| Sinaloa | 2.40% | 2.40% – 3.00% |
| Tabasco | 2.50% | 3.00% – 3.50% |
| Zacatecas | 3.00% | 3.50% |
| Others | Stable | Stable |
What Is the Impact on Employers?
ISN increases the total cost of employment. Even small changes affect payroll budgets, especially for companies with large teams.
For example, a 1% increase can significantly raise annual payroll expenses. Employers must include ISN in cost projections alongside IMSS, INFONAVIT, and other contributions.
Important Considerations for Businesses
The increase in ISN tax rates may impact payroll costs and overall budgets. Businesses should assess how these changes affect their financial planning and consider working with payroll and compliance experts to mitigate risks.
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Navigating changes to the ISN tax can be complex, especially with varying rates across states.By understanding the new rates and preparing accordingly, businesses can ensure smooth operations and full compliance.
Contact us for more info. We’re here to make compliance simple and stress-free!
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